or without restrictions or conditions, any of their
powers or duties except that of raising money by rate or loan. Power
is also given to appoint joint-committees with other county councils
in matters in which the two councils are jointly interested, but a
joint-committee so appointed must not be confounded with the standing
joint-committee of the county council and the quarter sessions, which
is a distinct statutory body and is elsewhere referred to. The finance
committee is also a body with distinct duties.

Relation of county to boroughs.

In order to appreciate some of the points relating to the finance of a
county council, it is necessary to indicate the relations between an
administrative county and the boroughs which are locally situated within
it. The act of 1888 created a new division of boroughs into three
classes; of these the first is the county borough. A certain number of
boroughs which either had a population of not less than 50,000, or were
counties of themselves, were made counties independent of the county
council and free from the payment of county rate. In such boroughs the
borough council have, in addition to their powers under the Municipal
Corporations Act 1882, all the powers of a county council under the
Local Government Act. They are independent of the county council, and
their only relation is that in some instances they pay a contribution to
the county, e.g. for the cost of assizes where there is no separate
assize for the borough. The boroughs thus constituted county boroughs
enumerated in the schedule to the Local Government Act 1888 numbered
sixty-one, but additional ones are created from time to time.

The larger quarter sessions boroughs, i.e. those which had, according to
the census of 1881, a population exceeding 10,000, form part of the
county, and are subject to the control of the county council, but only
for certain special purposes. The reason for this is that while in
counties the powers and duties under various acts were entrusted to the
county authority, in boroughs they were exercised by the borough
councils. In the class of boroughs now under consideration these powers
and duties are retained by the borough council; the county council
exercise no jurisdiction within the borough in respect of them, and the
borough is not rated in respect of them to the county rate. The acts
referred to include those relating to the diseases of animals,
destructive insects, e